Appraisal of transferred property interests

Official textiga.in.govlast amended 2017

Sec. 2. To determine the inheritance tax with respect to an inheritance tax return filed after March 31, 2016, the department of state revenue shall appraise a property interest transferred by a resident decedent.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.30; P.L.79-2017,
SEC.50.

Amendment history

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.30; P.L.79-2017, SEC.50.

Source: view the official text

Nearby sections (25 sections)

6-4.1-9-11 · Action for failure to pay inheritance tax; payment of tax…
6-4.1-9-12 · Appointment of resident or special administrator for
6-4.1-9-13 · Repealed
6-4.1-10-1 · Refund for illegally or erroneously collected tax; time…
6-4.1-10-1.5 · Repealed
6-4.1-10-2 · Time limits for filing for property interests under IC…
6-4.1-10-3 · Orders for refund; funds from which payable; credit
6-4.1-10-4 · Appeal of refund order; complaint; jurisdiction
6-4.1-10-5 · Probate court determination; appeal
6-4.1-10-6 · Annual appropriation to pay refund
6-4.1-12-0.5 · Inheritance tax not imposed on a transfer of property…
6-4.1-12-1 · Powers of the probate court
6-4.1-12-2 · Appraisal of transferred property interests
6-4.1-12-3 · Repealed
6-4.1-12-4 · Repealed
6-4.1-12-5 · Compromise agreements concerning tax or interest on
6-4.1-12-6 · Powers and duties of department of state revenue
6-4.1-12-6.5 · Determination of department of state revenue resulting…
6-4.1-12-7 · Investigative powers of department of state revenue;…
6-4.1-12-8 · Inheritance tax administrator; appointment; salary
6-4.1-12-9 · Powers and duties of inheritance tax administrator
6-4.1-12-10 · Special auditor, appraiser, or counsel; compensation
6-4.1-12-11 · Information and investigations concerning non-resident's
6-4.1-12-12 · Disclosure of inheritance tax information; offense
6-5 · ARTICLE 5. REPEALED

Full table of contents →